BA4試験無料問題集「CIMA Fundamentals of Ethics - Corporate Governance and Business Law 認定」

A. a particular position on the spectrum of ethical philosophies

B. two or more opinions on the spectrum of ethical philosophies

C. two or more possible solutions to an ethical problem

D. a deadlock in commercial disputes

A. The issue is lawful because ABC Ltd does not need to first offer the new shares to its existing members.

B. The issue is lawful as ABC Ltd may issue its shares for a non-cash consideration.

C. The issue is only lawful if the directors have the necessary authority to issue the shares.

D. The issue is only lawful if ABC Ltd arranges to have the business valued by the company's auditor.

A. Any of the above

B. A signed formal document

C. A handshake

D. A verbal declaration

A. A claim in respect of "wrongful trading" may only be brought by the liquidator against a director or a shadow director of the company.

B. A claim in respect of "wrongful trading" may only be brought by a creditor of the company against a director or shadow director of the company.

C. A claim in respect of "wrongful trading" may only be brought by the shareholders against a director or shadow director of the company.

D. A claim in respect of "wrongful trading" may only be brought by the liquidator against a shareholder, director or shadow director of the company.

A. The head of the internal audit must communicate and interact directly with the board of directors.

B. The internal audit activity must be free from interference.

C. Any problems identified during the audit should be reported.

D. Action plans should be negotiated with management in order to address any identified problems.

E. The head of the audit must report to a high level within the organisation.

A. (i), (ii) and (iii)

B. (ii) and (iii) only

C. (i) and (ii) only

D. (i) only

A. A person must know of an offer before he can accept it.

B. An invitation to treat is a call to start negotiations.

C. An acceptance is ineffective unless it is communicated to the offeror by the offeree personally.

D. An agreement is not binding in English law unless it is supported by consideration or contained in a deed.

A. Make better use of the Chairman's message.

B. Widen the remit of the governance report.

C. Ensure company boards use their AGM to communicate with investors and encourage their participation.

D. Ensure that compliance reporting is separate from governance reporting.

E. Ensure that there is a dialogue between the business and its shareholders.

A. Initiative

B. Integrity

C. Impartiality

D. Instinct

A. (ii) and (iii) only

B. (iii) only

C. (ii) only

D. (i) only

A. The separation of roles of Chairman and Chief Executive

B. The establishment of an audit committee

C. The appointment of a senior Government representative to the Board

D. The appointment of independent non-executive directors to the Board

A. An LLP, like a company limited by shares, is a separate legal entity.

B. Outsiders contract with the LLP and not with the partners, just as outsiders would contract with the company and not the directors or shareholders of the company.

C. In return for Limited liability, an LLP, like a company, is required to submit an annual return.

D. An LLP must have "designated members" which are the LLP equivalent of the board of directors of a private company.

A. The defendant must owe the claimant a legal duty of care

B. The defendant must have intended to cause physical harm or financial loss to the claimant in breaking the duty of care

C. The defendant must have acted in breach of the duty of care

D. The defendant must have caused some damage, loss or injury to the claimant by breaking the duty of care